Join the Open Session of EFRAG’s Third SME Forum Meeting
EFRAG invites stakeholders to the open session of the third EFRAG SME Forum Meeting "Launch of VSME Supporting Guides and presentation of EFRAG’s VSME Market Acceptance Report - VSME Ecosystem Update" on 12 December 2025, from 12:20 to 13:45 CET.
Following the European Commission’s endorsement of the VSME Standard as a Recommendation and within the context of the VSME Ecosystem, EFRAG finalised three supporting guides related to disclosures in the VSME Standard, under the Comprehensive Module.
During this session, EFRAG will present these three supporting guides on disclosures:
- C2 – Practices, Policies, and Future Initiatives
- C3 – GHG Reduction Targets and Climate Transition
- C7 – Severe Negative Human Rights Incidents
EFRAG will also present the findings of the first VSME Market Acceptance Progress Survey, offering insights into SME readiness and market perceptions.
Participants will have the opportunity to engage through a live Q&A poll.